{"id":1202,"date":"2025-01-14T15:16:58","date_gmt":"2025-01-14T14:16:58","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/poskytnuti-reklamniho-daru-ramci-podnikani-pohledu-dane-prijmu-dph\/"},"modified":"2025-01-14T15:17:50","modified_gmt":"2025-01-14T14:17:50","slug":"poskytnuti-reklamniho-daru-ramci-podnikani-pohledu-dane-prijmu-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/poskytnuti-reklamniho-daru-ramci-podnikani-pohledu-dane-prijmu-dph\/","title":{"rendered":"Poskytnut\u00ed reklamn\u00edho daru v r\u00e1mci podnik\u00e1n\u00ed z pohledu dan\u011b z p\u0159\u00edjm\u016f a DPH"},"content":{"rendered":"<p>Poskytnut\u00ed reklamn\u00edch dar\u016f pat\u0159\u00ed mezi bez\u00faplatn\u00e1 pln\u011bn\u00ed, jeho podstatou je p\u0159evod vlastnick\u00e9ho pr\u00e1va bez\u00faplatn\u011b. T\u00edmto p\u0159evodem se zab\u00fdvaj\u00ed \u2013 je jejich p\u0159edm\u011btem \u2013 dv\u011b dan\u011b a to da\u0148 z\u00a0p\u0159\u00edjm\u016f a da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty. Prvn\u00ed \u010d\u00e1st \u010dl\u00e1nku je zam\u011b\u0159ena na z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c), ve druh\u00e9 \u010d\u00e1sti je na problematiku nahl\u00ed\u017eeno optikou z\u00e1kona o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH\u201c).<\/p>\n<h2>Hledisko ZDP<\/h2>\n<h3>Da\u0148ov\u00e1 uznatelnost u poskytovatele reklamn\u00edho daru<\/h3>\n<p>Problematiku da\u0148ov\u00e9 uznatelnosti poskytnut\u00e9ho daru m\u00e1me \u0159e\u0161enu v\u00a0ustanoven\u00ed \u00a7 25 odst. 1 p\u00edsm. t) ZDP. Podle prvn\u00ed v\u011bty tohoto ustanoven\u00ed je <strong>dar pod\u0159azen do kategorie \u201ereprezentace\u201c, kter\u00e1 nen\u00ed obecn\u011b da\u0148ov\u011b uznateln\u00fdm v\u00fddajem<\/strong>.<\/p>\n<p>Dal\u0161\u00ed v\u011bta ZDP obsahuje pr\u00e1vn\u00ed fikci, podle kter\u00e9 se <strong>za dar nepova\u017euje reklamn\u00ed nebo propaga\u010dn\u00ed p\u0159edm\u011bt<\/strong>:<\/p>\n<ul>\n<li>kter\u00fd je opat\u0159en jm\u00e9nem nebo ochrannou zn\u00e1mkou poskytovatele tohoto p\u0159edm\u011btu nebo n\u00e1zvem propagovan\u00e9ho zbo\u017e\u00ed nebo slu\u017eby,<\/li>\n<li>jeho\u017e hodnota bez dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty nep\u0159esahuje 500 K\u010d,<\/li>\n<li>a kter\u00fd nen\u00ed p\u0159edm\u011btem spot\u0159ebn\u00ed dan\u011b.<\/li>\n<\/ul>\n<p>V\u00fdjimka pro tich\u00e9 v\u00edno platila do konce roku 2023, znamen\u00e1 to tedy, \u017ee od roku 2024 ji\u017e nelze tich\u00e1 v\u00edna da\u0148ov\u011b uplatnit.<\/p>\n<p>Aby se jednalo o da\u0148ov\u011b \u00fa\u010dinn\u00fd v\u00fddaj, mus\u00ed b\u00fdt v\u0161echny t\u0159i podm\u00ednky spln\u011bny sou\u010dasn\u011b.<\/p>\n<p>Krom\u011b samotn\u00fdch p\u0159edm\u011bt\u016f n\u011bkdy firmy obdarov\u00e1vaj\u00ed sv\u00e9 obchodn\u00ed partnery tak\u00e9 tzv. <strong>d\u00e1rkov\u00fdmi poukazy<\/strong>. P\u0159i poskytnut\u00ed d\u00e1rkov\u00e9ho poukazu vznik\u00e1 ot\u00e1zka, jak je to s\u00a0uplatn\u011bn\u00edm takov\u00e9ho poukazu do da\u0148ov\u011b uznateln\u00fdch v\u00fddaj\u016f, kdy\u017e poukaz spl\u0148uje v\u00fd\u0161e uveden\u00e9 podm\u00ednky \u2013 je opat\u0159en jm\u00e9nem poskytovatele \u010di zbo\u017e\u00ed (slu\u017eby) a je v\u00a0hodnot\u011b do 500 K\u010d. Stanovisko finan\u010dn\u00ed spr\u00e1vy je takov\u00e9, \u017ee se o da\u0148ov\u011b uznateln\u00fd v\u00fddaj nejedn\u00e1. Vyj\u00e1d\u0159en\u00ed nalezneme v\u00a0jednom z Koordina\u010dn\u00edch v\u00fdbor\u016f:<\/p>\n<p><em>\u201eZ povahy \u201ereklamn\u00edho nebo propaga\u010dn\u00edho p\u0159edm\u011btu\u201c ve smyslu \u00a7 25 odst. 1 p\u00edsm. t) ZDP vypl\u00fdv\u00e1, \u017ee se mus\u00ed jednat o v\u011bc, kter\u00e1 m\u00e1 ur\u010ditou u\u017eitnou nebo estetickou hodnotu, a to sama o sob\u011b (typicky se tedy jedn\u00e1 o tu\u017eky, kalend\u00e1\u0159e, drobn\u00e9 dekorativn\u00ed p\u0159edm\u011bty apod.). Je z\u0159ejm\u00e9, \u017ee popsan\u00e1 pouk\u00e1zka \u017e\u00e1dnou takovouto hodnotu sama o sob\u011b nem\u00e1, ve smyslu \u00a7 25 odst. 1 p\u00edsm. t) ZDP v\u011bta za te\u010dkou a contrario je tedy <strong>pova\u017eov\u00e1na za dar a jako takov\u00e1 nem\u016f\u017ee b\u00fdt v\u00a0popsan\u00e9 situaci da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem<\/strong>.\u201c<\/em><\/p>\n<h3>Da\u0148ov\u00fd re\u017eim u p\u0159\u00edjemce reklamn\u00edho daru<\/h3>\n<p>Doposud jsme \u0159e\u0161ili da\u0148ovou uznatelnost v\u00fddaj\u016f (n\u00e1klad\u016f) na reklamn\u00ed dar z\u00a0pohledu toho, kdo p\u0159edm\u011bt daruje. Z\u00a0logiky v\u011bci bychom si tak\u00e9 m\u011bli polo\u017eit ot\u00e1zku, jak\u00e9 dopady bude m\u00edt p\u0159ijet\u00ed reklamn\u00edho daru u obdarovan\u00e9ho. Odpov\u011b\u010f nalezneme v\u00a0ustanoven\u00ed \u00a7 4a p\u00edsm. g) ZPD, podle kter\u00e9ho se jedn\u00e1 u poplatn\u00edka fyzick\u00e9 osoby o <strong>p\u0159\u00edjem od dan\u011b z\u00a0p\u0159\u00edjm\u016f osvobozen\u00fd<\/strong> a to za podm\u00ednek:<\/p>\n<ul>\n<li>dar souvis\u00ed s\u00a0p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti,<\/li>\n<li>dar je opat\u0159en jm\u00e9nem nebo ochrannou zn\u00e1mkou poskytovatele tohoto daru a<\/li>\n<li>hodnota daru nep\u0159es\u00e1hne \u010d\u00e1stku 500 K\u010d.<\/li>\n<\/ul>\n<p>Pe\u010dliv\u00e9mu \u010dten\u00e1\u0159i ur\u010dit\u011b neuniklo, \u017ee u p\u0159\u00edjemce je z pohledu osvobozen\u00ed irelevantn\u00ed, zda p\u0159ijat\u00fd dar podl\u00e9h\u00e1 \u010di nepodl\u00e9h\u00e1 spot\u0159ebn\u00ed dani.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1202\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1202\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Hledisko ZDPH<\/h2>\n<h3>Poskytovatel daru \u2013 n\u00e1rok na odpo\u010det DPH<\/h3>\n<p>Poskytovatel reklamn\u00edho daru si mus\u00ed d\u00e1vat pozor na ustanoven\u00ed \u00a7 72 odst. 6 ZDPH, podle kter\u00e9ho <strong>nem\u00e1 n\u00e1rok na odpo\u010det u p\u0159ijat\u00e9ho zdaniteln\u00e9ho pln\u011bn\u00ed pou\u017eit\u00e9ho pro reprezentaci, a to pro reprezentaci ve smyslu \u00a7 25\u00a0 ZDP. <\/strong><\/p>\n<p>Z\u00a0tohoto obecn\u00e9ho pravidla v\u0161ak plat\u00ed ur\u010dit\u00e9 v\u00fdjimky. Pro n\u00e1\u0161 \u010dl\u00e1nek jsou to tyto <strong>situace, u nich\u017e uplatnit n\u00e1rok na odpo\u010det DPH lze:<\/strong><\/p>\n<p>a) p\u0159i poskytnut\u00ed d\u00e1rku v\u00a0r\u00e1mci ekonomick\u00e9 \u010dinnosti, pokud jeho po\u0159izovac\u00ed cena bez DPH nep\u0159esahuje 500 K\u010d, nebo<br \/>\nb) p\u0159i poskytnut\u00ed obchodn\u00edch vzork\u016f bez \u00faplaty v\u00a0r\u00e1mci ekonomick\u00e9 \u010dinnosti.<\/p>\n<p>Na tomto m\u00edst\u011b je vhodn\u00e9 upozornit na ur\u010dit\u00e9 rozd\u00edly mezi \u00fapravou v\u00a0ZDP a ZDPH. Zat\u00edmco ZDP vy\u017eaduje pro da\u0148ovou uznatelnost jm\u00e9no poskytovatele \u010di zbo\u017e\u00ed (slu\u017eby) uveden\u00e9 na daru a sou\u010dasn\u011b dar mus\u00ed b\u00fdt vyjmut z\u00a0p\u0159edm\u011btu spot\u0159ebn\u00ed dan\u011b, tak ZDPH tyto podm\u00ednky nevy\u017eaduje. ZDPH pouze stanov\u00ed, \u017ee poskytnut\u00ed mus\u00ed b\u00fdt v\u00a0r\u00e1mci ekonomick\u00e9 \u010dinnosti a po\u0159izovac\u00ed cena bez DPH nep\u0159es\u00e1hne 500 K\u010d.<\/p>\n<p>Dal\u0161\u00ed, co stoj\u00ed za pov\u0161imnut\u00ed, je skute\u010dnost, \u017ee zat\u00edmco u reklamn\u00edho d\u00e1rku ZDPH operuje s\u00a0po\u0159izovac\u00ed cenou nep\u0159esahuj\u00edc\u00ed 500 K\u010d bez DPH, u obchodn\u00edch vzork\u016f \u017e\u00e1dn\u00fd limit nen\u00ed. <strong>U obchodn\u00edch vzork\u016f plat\u00ed jedin\u00e1 podm\u00ednka a to, \u017ee vzorek je poskytnut v\u00a0r\u00e1mci ekonomick\u00e9 \u010dinnosti<\/strong>.<\/p>\n<h3>Poskytovatel daru \u2013 DPH na v\u00fdstupu<\/h3>\n<p>Podle ustanoven\u00ed \u00a7 13 odst. 7 p\u00edsm. c) se poskytnut\u00ed d\u00e1rku v\u00a0po\u0159izovac\u00ed cen\u011b nep\u0159esahuj\u00edc\u00ed 500 K\u010d bez DPH v\u00a0r\u00e1mci ekonomick\u00e9 \u010dinnosti a poskytnut\u00ed obchodn\u00edch vzork\u016f bez \u00faplaty v\u00a0r\u00e1mci ekonomick\u00e9 \u010dinnosti <strong>nepova\u017euje za dod\u00e1n\u00ed zbo\u017e\u00ed, jin\u00fdmi slovy nepodl\u00e9h\u00e1 dani z\u00a0p\u0159idan\u00e9 hodnoty na v\u00fdstupu<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Poskytnut\u00ed reklamn\u00edch dar\u016f pat\u0159\u00ed mezi bez\u00faplatn\u00e1 pln\u011bn\u00ed, jeho podstatou je p\u0159evod vlastnick\u00e9ho pr\u00e1va bez\u00faplatn\u011b. T\u00edmto p\u0159evodem se zab\u00fdvaj\u00ed \u2013 je jejich p\u0159edm\u011btem \u2013 dv\u011b dan\u011b &#8230;<\/p>\n","protected":false},"author":14,"featured_media":16351,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[64,65],"class_list":["post-1202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1202","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1202"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1202\/revisions"}],"predecessor-version":[{"id":16355,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1202\/revisions\/16355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16351"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}